Gov. Andrew Cuomo's $2.2 billion tax cut plan includes an ultimatum for local leaders: Work together or face the wrath of overtaxed voters.

Cuomo's plan, outlined in detail Monday ahead of his State of the State address, pegs both a two-year upstate property tax freeze and a recurring income-based "circuit breaker" to local governments' ability to meet the state property tax cap.

It also pegs the state's contribution to the second year of the tax freeze to local governments taking "concrete steps" to streamline and consolidate — meaning that residents of school districts, towns and villages that don't take those steps won't get the rebates.

If passed by the Legislature, the plan seems destined to ratchet up pressure on local leaders who Cuomo said are eager to talk about downsizing the state's 10,500 governments but reticent to meaningfully pursue it. The plan would also place pressure on those governments to abide by the state property tax cap passed during Cuomo's first year in office — a much-ballyhooed line in the sand that the governor acknowledged is largely voluntary.

"It requires them to get past their turf and get past their silo, but it's essential if we're going to make a difference," Cuomo said, flanked at the Capitol by business and economic development leaders from around the state.

"We've been talking, we've been asking, we've been beseeching. Now, if you want funding from the state — more importantly, if you want the people in your district to get a tax credit from the state — you're going to have to take concrete steps vis-a-vis shared services and consolidation," Cuomo said. "If you don't want to, don't do it. But then the people in your district don't get the tax credit, and you'll have to explain to them why they didn't."

Cuomo's office said some of the details of the plan are still being worked out — including what form the compensation to taxpayers would take.

Broadly, the freeze would reimburse taxpayers for the amount their property tax bills increase in each of the two years, provided the taxing governments follow the rules. At its peak in the 2015-16 state budget year, the freeze would cost nearly $1 billion and yield an average of $350 in tax relief for nearly 2.8 million property owners, Cuomo's office said.

As the two-year freeze is being phased out, the $1 billion income-based property tax circuit breaker would be phased in.

Under that, households earning up to $200,000 would be eligible for the refundable personal income tax credit worth up to $1,000 — estimated to be an average benefit of $500 for some 1.9 million New Yorkers, Cuomo said.

Like the tax freeze, that credit would only be available to property owners who live in taxing districts that abide by the cap on tax growth, which is generally 2 percent but can also be lower based on the rate of inflation. This year, the cap is 1.66 percent, meaning both the freeze and the circuit breaker would place even sharper pressure on local leaders to rein in spending.

Some 2.6 million renters with incomes below $100,000 would also be eligible for a refundable personal income tax credit that would vary based on the size of their family — some $400 million worth of tax relief, Cuomo's office said.

Cuomo's tax plan draws heavily on the recommendations of a tax-relief commission he appointed, chaired by Republican former Gov. George Pataki and Democratic former state Comptroller H. Carl McCall. The package also calls for eliminating the corporate income tax on upstate manufacturers, and creating a refundable corporate and personal income tax credit equal to 20 percent of a manufacturer's property tax burden.

The plan would also increase the estate tax exemption more than five times to $5.25 million, the same benchmark as the federal government, and lower the top rate to 10 percent — a move that Cuomo's office said would exempt nearly 90 percent of estates from the tax entirely.

Cuomo's plan would be paid for out of an anticipated $2 billion state surplus that Cuomo said would become reality if the state stays within its own self-imposed 2 percent cap on spending growth.

Senate Republican leader Dean Skelos voiced early but vague praise for Cuomo's plan, calling it an extension of "our important conversation on the need to cut taxes for businesses and provide real relief to taxpayers."

But Skelos' statement was silent on the circuit breaker, a measure supported in the past by Democrats but opposed by Republicans.

Business boosters hailed Cuomo's plan for helping reverse the perception of New York having among the most hostile business climates in the nation. But local officials who will have to implement it were less effusive.

Rensselaer County Executive Kathy Jimino said the combination of a property tax freeze and circuit breaker seemed to her like a complex way to achieve tax cuts that would be more easily accomplished by spending less.

"It seems like we're not just jumping through hoops, we're jumping through flaming hoops," said Jimino, a Republican.

Cuomo largely dismissed calls for more relief for local governments from state-mandated expenses, asserting the state is paying more than it ever has. Jimino countered that's only because the state long ago handed off big-ticket items like a share of Medicaid costs on county governments, and is now claiming to help by taking responsibility for future growth.

"These are not local services that we're talking about," Jimino said.

Guilderland Town Supervisor Ken Runion, former mayor of the village of Altamont, said that when it comes to consolidation and shared services, local governments face two large obstacles.

First, he said, many of the services that are easiest to combine — like Altamont and Guilderland's building departments — achieve only modest savings. Second, local sentiment often runs fiercely against the erosion of local identity that often comes with consolidation.

As evidence, Runion pointed to the icy reception that scuttled a 2012 proposal floated by the Albany County Sheriff's Office to absorb the town of Coeymans Police Department, which was projected to save some $500,000. The sheriff's office has taken over dispatching duties for Cohoes, Watervliet and Green Island.

"You start talking about consolidating police departments or consolidating highway or consolidating fire departments, and I think you're going to face a lot of public opposition," said Runion, a Democrat. "People will say, 'I would prefer to spend some extra money or be taxed a little bit more to maintain the services that I'm getting now.' ... I think the only way you do (consolidation) is you mandate it."